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Income Tax - Highlights / Catch Notes

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Deduction u/s 80IA(4) - whether assessee is not a contractor, ...


Assessee Qualifies as Developer, Eligible for Section 80IA(4) Deductions Under Income Tax Act.

July 27, 2023

Case Laws     Income Tax     AT

Deduction u/s 80IA(4) - whether assessee is not a contractor, but developer of infrastructure facilities? - we have analyzed one contract/agreement with the government on sample basis. The findings given with respect to the contract elaborated above shall also be applied in all the contracts which were subject to the deduction under section 80-IA(4) of the Act. - Deduction allowed - AT

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